Financial Product Avoidance: Group Mismatches
Mondaq Business Briefing › United Kingdom Law Articles in English (2010)
Linked as:
Mondaq Business Briefing › United Kingdom Law Articles in English (2010)
Linked as:Extract
Financial Product Avoidance: Group Mismatches
The measure
A discussion document has been released proposing a new 'principles-based' anti-avoidance approach to transactions that involve loan relationships and derivatives that give rise to 'group mismatches' - ie where a transaction gives rise to an asymmetry (tax deductible lo...See the full content of this document
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